MINISTRY OF FINANCE

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No: 88/2005/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom - Happiness

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Hanoi, dated 01 December 2005

DECISION

ON AMENDING THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR VEHICLES FOR TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS AND OF GROSS VEHICLE WEIGHT EXCEEDING 45 TONS

THE MINISTER OF FINANCE

Pursuant the import tariffs on the basis of the List of groups of goods subject to Import Duties issued with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 as amended by the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003 on amendment of and addition to the import tariffs on the basis of the List of groups of goods subject to Import Duties;

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;

At the request of the Director of Tax Policy Department;

DECIDES:

Article 1: To amend the preferential rates of import duty applicable to motor vehicles used for transport of goods, of gross vehicle weight not exceeding 5 tons and of gross vehicle weight exceeding 45 tons under Heading 8704 in the Preferential Import Tariffs (including List I and List II) which is issued with the Decision No 110/2003/QD-BTC of the Minister of Finance dated 25 July 2003 to the new rates provided in the List of amended preferential rates of import duty attached to this Decision.

Article 2: This Decision shall take its effect and applicable to all declarations of imported goods registered with the Customs Office after 15 days from the date of publication in the Official Gazette./.

FOR THE MINISTER OF FINANCE

DEPUTY MINISTER
(Signed)
Truong Chi Trung

APPENDIX I

LIST OF AMENDED PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR VEHICLES FOR TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS AND OF GROSS VEHICLE WEIGHT EXCEEDING 45 TONS IN THE PREFERENTIAL IMPORT TARIFFS (LIST I)
Attached to the Decision No. 88 /2005/QD-BTC of the Minister of Finance dated 1 December 2005

Heading

Description

Tax Rate(%)

8704

Motor vehicles for transport of goods

- Dumpers designed for off-highway use:

- - Completely Built-Up (CBU)/ Other:

8704

10

22

- - - Of gross vehicle weight not exceeding 24 tons

*

- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)

8704

21

- - of gross vehicle weight not exceeding 5 ton:

- - - CBU/ Other:

8704

21

25

- - - - Vans, pick-up trucks and similar vehicles

80

8704

21

26

- - - - Ordinary lorries

80

8704

21

29

- - - - Other

80

- Other, with spark-ignition internal combustion piston engine:

8704

31

- - of gross vehicle weight not exceeding 5 ton:

- - - CBU/ Other:

8704

31

25

- - - - Vans, pick-up trucks and similar vehicles

80

8704

31

26

- - - - Ordinary lorries

80

8704

31

27

- - - - Three-wheeled light trucks of a cylinder capacity not exceeding 356 cc and loading capacity not exceeding 350 kg

80

8704

31

29

- - - - Other

80

8704

90

- Other:

- - of gross vehicle weight not exceeding 5 ton:

- - - CBU/ Other:

8704

90

41

- - - - Vans, pick-up trucks and similar vehicles

80

8704

90

42

- - - - Ordinary lorries

80

8704

90

49

- - - - Other

80

- - - of gross vehicle weight exceeding 24 tons:

8704

90

61

- - - - Vans, pick-up trucks and similar vehicles

20*

8704

90

62

- - - - Ordinary lorries

20*

8704

90

69

- - - - Other

20*

APPENDIX II

LIST OF AMENDED PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR VEHICLES FOR TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS AND OF GROSS VEHICLE WEIGHT EXCEEDING 45 TONS IN THE PREFERENTIAL IMPORT TARIFFS (LIST II)
Attached to the Decision No. 88 /2005/QD-BTC of the Minister of Finance dated 1 December 2005

No.

Description

Of Heading

Tax Rate

(%)

1

Dumpers designed for off-highway use, of gross vehicle weight not exceeding 5 tons

8704.10.22

80

2

Motor vehicles used for transport of goods, of gross vehicle weight exceeding 45 tons

8704.90.61

8704.90.62

8704.90.69

0